2015 New York Laws
GCT - General City
Article 2-D - (General City) CITY PERSONAL INCOME TAX ON RESIDENTS
25-A-18 - City taxable income of a resident estate or trust.

 18. City  taxable  income  of  a resident estate or trust.--The city
  taxable income of a resident estate or trust means its  federal  taxable
  income as defined in the laws of the United States for the taxable year,
  with the following modifications:
(a)  There  shall  be  subtracted  six  hundred  dollars  as  the city
  exemption of the estate or trust, and there shall be added the amount of
  its federal deduction for a personal exemption.
(b) There shall be subtracted the modification described in  paragraph
  nine  of subsection (c) of section twelve with respect to gains from the
  sale or other disposition of property, to  the  extent  such  gains  are
  excluded from federal distributable net income of the estate or trust.
(c)  There shall be added or subtracted (as the case may be) the share
  of the estate or trust in the city fiduciary adjustment determined under
  section nineteen.
(d) There shall be added or  subtracted  (as  the  case  may  be)  the
  modifications  described  in  paragraph  six  of  subsection  (b) and in
  paragraph eight of subsection (c) of section twelve.